From 1 July 2022, the obligation to electronic invoicing also applies for the VAT number, but not for everyone or at least not immediately. Some will be able to continue with paper invoicing, leaving electronic invoicing as optional. The so-called micro VAT numbers, i.e. those subjects who until 2021 have not exceeded the threshold of 25 thousand euros of revenues and fees. For them, the adaptation to the electronic format will start from 2024, regardless of the revenue/compensation regime.
The extension of the electronic invoicing obligation to flat rates is a measure envisaged by the reform of the tax administration, a necessary intervention to access the European funds of the National Recovery and Resilience Plan. In reality, this new government objective is the result of a process that lasted several months and culminated in decree-law n. 36 of 2022 (so-called Pnrr decree 2), published in the Official Gazette no. 100 on Saturday 30 April 2022.
Electronic invoice obligation: for whom?
Since July, the obligation to issue electronic invoices exclusively has been extended to all transactions between subjects residing or established in Italy, but also including data on cross-border transactions, because it enters into force on the same date the abolition of the Esterometro (mandatory document for all VAT taxpayers resident in Italy for tax purposes, in the event of the sale of goods and services to subjects abroad).
The extension of the electronic invoice obligation intends to delimit the perimeter of the subjects so far exempt for fight tax evasion in matters of VAT. Therefore, for those who use:
- of the benefit scheme referred to in article 27, paragraphs 1 and 2, of the decree law of 6 July 2011, n. 98, converted, with amendments, by law 15 July 2011, n. 111;
- of the flat rate scheme referred to in article 1, paragraphs from 54 to 89, of the law of 23 December 2014, n. 190;
- and amateur sports associations and third sector bodies who have exercised the option for the application of the special regime for VAT and income tax purposes (articles 1 and 2, law 398/1991) and who in the previous tax period earned income from the exercise of business trade, for an amount of less than 65 thousand euros.
Instead, for the whole of 2022 it remains the prohibition for two categories:
- subjects required to send the data to the Health Card System for the purpose of processing the pre-compiled tax returns;
- subjects not required to send data to the Health Card System, in relation to health services for natural persons.
VAT number: how to do electronic invoicing?
The electronic invoice consists of a file generated in XML format and sent to customers via the Interchange System (SdI), the "electronic invoice postman", who carries out the formal checks. For the generation and transmission of the digital invoice, one of the many software on the market can be used, the web procedure (i.e. the free App Fatturae of the tax authorities) or a PEC (Certified Electronic Mail),
As regards the compilation, some fields are the same as traditional invoices, while others are not. Finally, through billing software, it is no longer necessary to affix the digital signature and send it to the Sdi.
When are the sanctions triggered?
The new law also provides for a "buffer" period, with a partial moratorium on sanctions. From 1 July to 30 September, the sanctions will not be applied to the new forced workers and the issuance of the electronic invoice will be allowed within the month following that in which the operation is carried out. (facility is aimed only at minimum and lump sum subjects). Under normal conditions, taxpayers have to issue the invoice within 12 days from the date of execution of the operation, but in this transitional period the deadline is extended - temporarily - until the following month without the application of the sanctions provided for by article 6, paragraph 2 of decree no. 471/1997.
In case of late issue, on the other hand, the foreseen sanction goes by 5 10% to% of undocumented or registered fees. While the amount from 250 euros up to 2.000 when the violation is not relevant for the purpose of determining income.
